CHANDRA PRAKASH GOPLANI,BENGALURU vs. ITO 2(1)(1), AGRA

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kocharassessment Year: 2012-13

reassessment order dated29.11.2019passed by Assessing Officer u/s.144 r.w.s. 147 of the Income-tax Act, 1961. 2. Grounds of appeal raised by the assessee in the memo of appeal filed with the Income Tax Appellate Tribunal, Agra Bench, Agra reads as under : “1- BECAUSE the proceedings initiated u/s 147 and the notice issued u/s 148 is invalid, wrong, illegal, arbitrary, against

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

282 002 (Uttar Pradesh). (PAN : ABHPA0977A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Mirdual Pathak, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 04.12.2025 O R D E R CO Nos.04, 03 & 05/Agr/2025 PER S.RIFAURRAHMAN,AM: 1. The Revenue and assessee (Vishwambhar Dayal Agarwal) has filed the cross appeals against

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

282 002 (Uttar Pradesh). (PAN : ABHPA0977A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Mirdual Pathak, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 04.12.2025 O R D E R CO Nos.04, 03 & 05/Agr/2025 PER S.RIFAURRAHMAN,AM: 1. The Revenue and assessee (Vishwambhar Dayal Agarwal) has filed the cross appeals against

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

282 002 (Uttar Pradesh). (PAN : ABHPA0977A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Mirdual Pathak, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 04.12.2025 O R D E R CO Nos.04, 03 & 05/Agr/2025 PER S.RIFAURRAHMAN,AM: 1. The Revenue and assessee (Vishwambhar Dayal Agarwal) has filed the cross appeals against

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

282 002 (Uttar Pradesh).\n(PAN : ABHPA0977A)\n(APPELLANT)\nVS.\nACIT, Circle 2(1)(1),\nAgra.\n(RESPONDENT)\nASSESSEE BY : Shri Sudhir Sehgal, Advocate\nShri Mirdual Pathak, CA\nREVENUE BY : Shri Arun Kumar Yadav, CIT DR\nDate of Hearing : 15.10.2025\nDate of Order : 04.12.2025\nORDER\n3\nITA No.337, 330, 336 & 338 &/Agr/2025\nCO Nos.04, 03 & 05/Agr/2025\nPER S.RIFAURRAHMAN

SAROJ,MAINPURI vs. I.T.O WARD 2(5), MAINPURI

In the result, appeal of the assessee is allowed for statistical

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

Section 282 of the 1961 Act and Rule 127 of the 1962 Rules. When technicalities are pitted against advancement of substantial justice, then the Court will lean towards advancement of justice unless malice or negligence is at writ large. The assessee is not likely to gain anything by filing this appeal belatedly. Reference is drawn to the judgment and order

TARUNA VATSSA,AGRA vs. INCOME TAX OFFICER, AGRA

In the result, the appeal of the assessee is allowed for statistical\npurposes

282 007\nPAN :ABPPV0135B\n(Appellant)\n(Respondent)\nAssessee by\nShri S.C. Jain, Advocates\nDepartment by\nShri Shildndra Shrivastava, Sr. DR\nDate of hearing\n13.01.2025\nDate of pronouncement\n07.02.2025\nORDER\nPER SUDHIR KUMAR, JUDICIAL MEMBER:\nThe assessee preferred the captioned appeal, challenging the\norder dated 12.08.2024 passed by the Ld. Commissioner of Income\nTax(Appeals) (“Ld. CIT(A) for short

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

282 002.\n(APPELLANT)\n(PAN :AACCH0450J)\n(RESPONDENT)\nASSESSEE BY : Shri Sudhir Sehgal, Advocate\nShri Deependra Mohan, CA\nREVENUE BY : Shri Arun Kumar Yadav, CIT DR\nDate of Hearing :\n13.10.2025\nDate of Order :\n04.12.2025\n2\nITA No.251/Agr/2025 and 4 ors.\nORDER\nPER S. RIFAUR RAHMAN, AM:\n1.\nThe appeal being ITA No.251/Del/2025 is filed by the assessee against

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 2 ITA No.251/Agr/2025 and 4 ors. O R D E R PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against